YUN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YUN
Largest movements
- Intangible fixed assets +€185,383
up €185,383 (+11.5%), from €1.6m to €1.8m
- Receivables within one year +€123,129
up €123,129 (+132.6%), from €92,846 to €215,975
of which Trade receivables: +€159,778
- Cash -€117,673
down €117,673 (-70.7%), from €166,532 to €48,858
mainly Net result for the year (-€1.2m) and Investment in fixed assets (net) (-€706,712)
- Stocks and contracts -€97,647
down €97,647 (-28.4%), from €343,236 to €245,589
- Deferred charges and accrued income -€33,216
down €33,216 (-42.1%), from €78,833 to €45,616
- Profit (loss) carried forward -€1.2m
down €1.2m (-13.5%), from -€8.9m to -€10.1m
- Other debts +€921,747
up €921,747 (+12200.9%), from €7,555 to €929,301
- Current portion of long-term debt -€317,666
down €317,666 (-48.6%), from €652,986 to €335,319
- Short-term financial debts +€266,000
up €266,000 (+31.3%), from €850,000 to €1.1m
- Debts after one year +€188,681
up €188,681 (+7.9%), from €2.4m to €2.6m
- Staff costs -€423,659
down €423,659 (-45.1%), from €940,191 to €516,532
- Gross operating margin -€188,832
down €188,832 (-64.5%), from €292,814 to €103,982
- Depreciation +€32,578
up €32,578 (+6.6%), from €495,413 to €527,991
- Financial charges +€18,234
up €18,234 (+7.6%), from €238,472 to €256,706
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,334,837 | €2,388,150 | +€53,314 | +2.3% |
| Fixed assets | 21/28 | €1,653,390 | €1,832,111 | +€178,721 | +10.8% |
| Intangible fixed assets | 21 | €1,609,887 | €1,795,270 | +€185,383 | +11.5% |
| Tangible fixed assets | 22/27 | €36,261 | €29,599 | -€6,662 | -18.4% |
| Plant, machinery and equipment | 23 | €20,933 | €11,766 | -€9,166 | -43.8% |
| Furniture and vehicles | 24 | €15,329 | €17,833 | +€2,504 | +16.3% |
| Financial fixed assets | 28 | €7,242 | €7,242 | = | 0.0% |
| Current assets | 29/58 | €681,447 | €556,039 | -€125,408 | -18.4% |
| Stocks and contracts in progress | 3 | €343,236 | €245,589 | -€97,647 | -28.4% |
| Stocks | 30/36 | €343,236 | €245,589 | -€97,647 | -28.4% |
| Amounts receivable within one year | 40/41 | €92,846 | €215,975 | +€123,129 | +132.6% |
| Trade receivables | 40 | €55,099 | €214,878 | +€159,778 | +290.0% |
| Other amounts receivable | 41 | €37,746 | €1,097 | -€36,649 | -97.1% |
| Cash at bank and in hand | 54/58 | €166,532 | €48,858 | -€117,673 | -70.7% |
| Deferred charges and accrued income | 490/1 | €78,833 | €45,616 | -€33,216 | -42.1% |
| Total equity and liabilities | 10/49 | €2,334,837 | €2,388,150 | +€53,314 | +2.3% |
| Equity | 10/15 | -€2,028,159 | -€3,232,948 | -€1.2m | -59.4% |
| Contributions | 10/11 | €6,814,000 | €6,814,000 | = | 0.0% |
| Capital | 10 | €6,814,000 | €6,814,000 | = | 0.0% |
| Issued capital | 100 | €6,814,000 | €6,814,000 | = | 0.0% |
| Reserves | 13 | €92,343 | €92,343 | = | 0.0% |
| Non-distributable reserves | 130/1 | €92,343 | €92,343 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90,483 | €90,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,934,502 | -€10,139,291 | -€1.2m | -13.5% |
| Amounts payable | 17/49 | €4,362,995 | €5,621,098 | +€1.3m | +28.8% |
| Amounts payable after more than one year | 17 | €2,385,319 | €2,574,000 | +€188,681 | +7.9% |
| Financial debts | 170/4 | €2,385,319 | €2,574,000 | +€188,681 | +7.9% |
| Amounts payable within one year | 42/48 | €1,963,741 | €3,033,616 | +€1.1m | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €652,986 | €335,319 | -€317,666 | -48.6% |
| Financial debts | 43 | €850,000 | €1,116,000 | +€266,000 | +31.3% |
| Credit institutions | 430/8 | €850,000 | €1,116,000 | +€266,000 | +31.3% |
| Trade debts | 44 | €326,848 | €499,254 | +€172,406 | +52.7% |
| Suppliers | 440/4 | €326,848 | €499,254 | +€172,406 | +52.7% |
| Taxes, remuneration and social security | 45 | €126,352 | €153,742 | +€27,390 | +21.7% |
| Taxes | 450/3 | €2,713 | €41,004 | +€38,291 | +1411.2% |
| Remuneration and social security | 454/9 | €123,639 | €112,738 | -€10,901 | -8.8% |
| Other amounts payable | 47/48 | €7,555 | €929,301 | +€921,747 | +12200.9% |
| Accrued charges and deferred income | 492/3 | €13,935 | €13,482 | -€454 | -3.3% |
| Remuneration, social security and pensions | 62 | €940,191 | €516,532 | -€423,659 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495,413 | €527,991 | +€32,578 | +6.6% |
| Other operating charges | 640/8 | €2,906 | €5,809 | +€2,903 | +99.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €292,814 | €103,982 | -€188,832 | -64.5% |
| Operating profit (loss) | 9901 | -€1,145,696 | -€946,350 | +€199,346 | +17.4% |
| Financial income | 75/76B | €467 | €14 | -€454 | -97.1% |
| Recurring financial income | 75 | €467 | €14 | -€454 | -97.1% |
| Financial charges | 65/66B | €238,472 | €256,706 | +€18,234 | +7.6% |
| Recurring financial charges | 65 | €238,472 | €256,706 | +€18,234 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,383,701 | -€1,203,042 | +€180,659 | +13.1% |
| Income taxes | 67/77 | €2,230 | €1,747 | -€483 | -21.6% |
| Profit (loss) for the period | 9904 | -€1,385,930 | -€1,204,789 | +€181,141 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,385,930 | -€1,204,789 | +€181,141 | +13.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.